<p>This course will be an overview of:</p> <ul> <li>Depreciable property.</li> <li>Various methods of cost recovery for tangible property including MACRS, bonus depreciation, Section 179, and straight-line.</li> <li>Special issues in depreciation such as listed property and frequent changes in tax law.</li> <li>Differences between book and tax depreciation methods and objectives and the relevance of such differences.</li> </ul>